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Management Accounting 2017/2018

faculty body

Objectives

The student must be able to:- Understanding the activity-based costing and standard costs;- Mastering the relationship between spending-volume-results;- Understanding the accounting and decision-making;- Know how to plan and make budgets.

Recommended Prerequisites

Accounting, Cost Accounting

Teaching Metodology

It will adopt a methodology characterized by the existence of the exhibition model with the interactive model.will encourage yourself to active participation of students in classes.As a strategy for achieving the goals of discipline, will be promoted to practical work with the presentation in their own class.Students will be encouraged to develop an activity of permanent literature after obtaining the necessary guidance.In more practical lessons encourage shall be independence in reasoning and solving practical exercises.

Body of Work

1. cost based on activities1.1. The traditional tripartite spending1.2. The ABC and the method of spending centers1.3. Activities and inductors spending2. Costs standards2.1. Advantages2.2. Distinction between standards and budgets2.3. types standards2.4. The standard hand labor2.5. The standard production overheads3. expenses Relations - volume - results3.1. costing alternatives3.2. Variability of expenses3.3. critical point of sales3.4. The safety margin4. The accounting information and decision-making4.1. Cost accounting and SI4.2. The uncertainty4.3. EVA4.4. The just in time4.5. Spending and the quality of management4.6. Expenses and transfer pricing5. Planning and budgeting5.1. The budget management5.2. Advantages5.3. budgets5.4. deviations5.5. zero-based budget6. The operating budgets6.1. Of sales6.2. Variable expenses6.3. stocks6.4. Production expenses6.5. Of operating costs

Weekly Planning

11. cost based on activities1.1. The traditional tripartite spending and ABC1.2. The ABC and the method of spending centers1.3. Activities and inductors spendingtwo1.4. critical comments1.5. practical application exercises32. Costs standards2.1 .Vantagens spending patterns2.2. Distinction between standards and budgets2.3. types standards2.4. The standard hand labor42.5. The standard general manufacturing expenses2.5.1. Definition2.5.2. The flexible budget2.5.3. Deviations of production overheads2.6. accounting treatment of deviations2.7. practical application exercises53. expenses Relations - volume - results3.1. costing alternatives and results3.2. The variability of expenses3.3. critical point of sales3.4. The contribution margin and security63.5. critical point for multiple products3.5.1. Depending on the value of sales3.5.2. Depending on higher margins3.5.3. Due to the sales mix73.6. critical limitations3.7. practical application exercises84. The accounting information and decision-making4.1. Cost accounting and information system4.2. The uncertainty in decision-making4.3. EVA - Economic Value Added94.4. inventory management costs them - just in time4.5. Spending and the quality of management4.6. Expenses and transfer pricing4.7. practical application exercises Assessment Test105. Planning and budgeting5.1 The budget management5.2. Advantages of budget management5.3. Company budgets115.4. rigid and flexible budget5.5. deviations5.6. zero-based budget5.7. practical application exercises126. The operating budgets6.1. The sales budget6.1.1. The company's market6.1.2. The sales budget6.1.3 Practical exercise6.2. Budget variable expenses6.2.1. variable expenses6.2.2. fixed expenses136.3. The budget of the stocks of finished products6.3.1. The supply policy6.3.2. The budget of the stocks of finished products6.4. The budget of the production costs6.4.1. The manufacturing program6.4.2. The forecast of consumption146.5. The budget of operating costs6.5.1. The forecast of the activity of the manufacturing sections6.5.2. The budgets of expenses of the sections156.6. The budget of purchases and material stocks6.6.1. The forecast purchases6.6.2. The budget of the materials stocks6.7. practical application exercises

Demonstration of the syllabus coherence with the curricular unit's objectives

The contents are consistent with the objectives to be achieved. Thus, for the purposes of understanding the activity-based costing and standard costs are studied methodologies ABC and standard costs and made practical application exercises. As for the goal of mastering the relationship between spending-volume-results is presented the theory of spending-volume-results and made application exercises. For the purpose of understanding the accounting and decision-making, they present the concepts of EVA and just-in-time and made practical application exercises. As for the purpose of planning and budgeting, they are studied, performed and analyzed operating budgets.

Demonstration of the teaching methodologies coherence with the curricular unit's objectives

For all learning objectives it is used the lecture method with brainstorming and reasoned expression of opinion. Through the use of a methodology exhibition, an interactive model and encouraging student participation aims to operationalize concepts and knowledge of methodologies and costing practices based on activities and standards costs. Students to be encouraged to develop an activity of ongoing research, develop capabilities within the management accounting, particularly in the area of understanding the aspects of cost-volume-results and the understanding and application of EVA and just-in-time . Through brainstorming and permanent resolution of problems, aims to understand and analyze the planning and the company's budgets and to assess the importance of their knowledge and compliance.